EVS BOGAERT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EVS BOGAERT
Largest movements
- Receivables after one year -€55,000
no longer reported in 2025 (was €55,000)
- Receivables within one year -€50,671
down €50,671 (-61.0%), from €83,081 to €32,410
of which Trade receivables: -€55,527
- Tangible fixed assets -€20,313
down €20,313 (-50.2%), from €40,478 to €20,165
of which Furniture and vehicles: -€20,013
- Stocks and contracts +€14,000
up €14,000 (+233%), from €6,000 to €20,000
- Deferred charges and accrued income +€5,155
new in 2025: €5,155
- Other debts -€48,830
down €48,830 (-82.0%), from €59,581 to €10,751
- Trade debts -€23,127
down €23,127 (-51.6%), from €44,803 to €21,675
- Profit (loss) carried forward -€21,881
down €21,881 (-87.5%), from -€25,005 to -€46,886
- Debts after one year -€9,195
no longer reported in 2025 (was €9,195)
- Tax, wage and social debts -€2,319
down €2,319 (-38.5%), from €6,024 to €3,705
of which Taxes: -€2,319
- Gross operating margin -€7,793
down €7,793 (-76.8%), from €10,146 to €2,352
- Other operating charges -€999
down €999 (-39.6%), from €2,523 to €1,524
- Financial charges +€638
up €638 (+96.1%), from €664 to €1,302
- Depreciation +€607
up €607 (+2.9%), from €20,760 to €21,366
- Financial income +€223
up €223 (+2,234,800%), from €0 to €223
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,914 | €92,636 | -€105,278 | -53.2% |
| Fixed assets | 21/28 | €40,478 | €20,165 | -€20,313 | -50.2% |
| Tangible fixed assets | 22/27 | €40,478 | €20,165 | -€20,313 | -50.2% |
| Plant, machinery and equipment | 23 | €1,174 | €874 | -€300 | -25.6% |
| Furniture and vehicles | 24 | €39,304 | €19,291 | -€20,013 | -50.9% |
| Current assets | 29/58 | €157,436 | €72,471 | -€84,966 | -54.0% |
| Amounts receivable after more than one year | 29 | €55,000 | - | -€55,000 | |
| Other amounts receivable | 291 | €55,000 | - | -€55,000 | |
| Stocks and contracts in progress | 3 | €6,000 | €20,000 | +€14,000 | +233% |
| Contracts in progress | 37 | €6,000 | €20,000 | +€14,000 | +233% |
| Amounts receivable within one year | 40/41 | €83,081 | €32,410 | -€50,671 | -61.0% |
| Trade receivables | 40 | €81,017 | €25,490 | -€55,527 | -68.5% |
| Other amounts receivable | 41 | €2,065 | €6,920 | +€4,856 | +235% |
| Cash at bank and in hand | 54/58 | €13,355 | €14,905 | +€1,550 | +11.6% |
| Deferred charges and accrued income | 490/1 | - | €5,155 | +€5,155 | |
| Total equity and liabilities | 10/49 | €197,914 | €92,636 | -€105,278 | -53.2% |
| Equity | 10/15 | €49,947 | €28,066 | -€21,881 | -43.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,552 | €62,552 | = | 0.0% |
| Distributable reserves | 133 | €62,552 | €62,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,005 | -€46,886 | -€21,881 | -87.5% |
| Amounts payable | 17/49 | €147,967 | €64,570 | -€83,397 | -56.4% |
| Amounts payable after more than one year | 17 | €9,195 | - | -€9,195 | |
| Financial debts | 170/4 | €9,195 | - | -€9,195 | |
| Amounts payable within one year | 42/48 | €138,772 | €64,570 | -€74,202 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €28,340 | €28,439 | +€99 | +0.3% |
| Trade debts | 44 | €44,803 | €21,675 | -€23,127 | -51.6% |
| Suppliers | 440/4 | €44,803 | €21,675 | -€23,127 | -51.6% |
| Advances received on contracts in progress | 46 | €24 | - | -€24 | |
| Taxes, remuneration and social security | 45 | €6,024 | €3,705 | -€2,319 | -38.5% |
| Taxes | 450/3 | €3,305 | €986 | -€2,319 | -70.2% |
| Remuneration and social security | 454/9 | €2,719 | €2,719 | = | 0.0% |
| Other amounts payable | 47/48 | €59,581 | €10,751 | -€48,830 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,760 | €21,366 | +€607 | +2.9% |
| Other operating charges | 640/8 | €2,523 | €1,524 | -€999 | -39.6% |
| Gross operating margin | 9900 | €10,146 | €2,352 | -€7,793 | -76.8% |
| Operating profit (loss) | 9901 | -€13,137 | -€20,539 | -€7,401 | -56.3% |
| Financial income | 75/76B | €0 | €223 | +€223 | +2,234,800% |
| Recurring financial income | 75 | €0 | €223 | +€223 | +2,234,800% |
| Financial charges | 65/66B | €664 | €1,302 | +€638 | +96.1% |
| Recurring financial charges | 65 | €664 | €1,302 | +€638 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,801 | -€21,617 | -€7,816 | -56.6% |
| Income taxes | 67/77 | €295 | €264 | -€32 | -10.7% |
| Profit (loss) for the period | 9904 | -€14,097 | -€21,881 | -€7,784 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,097 | -€21,881 | -€7,784 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.